Integrated Filing — IndAS



General information about company
Scrip Code 509567
NSE Symbol GOACARBON
MSEI Symbol NOTLISTED
ISIN INE426D01013
Name of company Goa Carbon Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-Aug-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Manufacture and Sale of Calcined Petroleum Coke
Start date and time of board meeting 13-Aug-2025   15:30:00
End date and time of board meeting 13-Aug-2025   17:15:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
The Company has not defaulted on Loans and Debt Securities.



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 1992501000
Other income 17184000
Total income 2009685000
2 Expenses
(a) Cost of materials consumed 2263923000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -448353000
(d) Employee benefit expense 59617000
(e) Finance costs 49352000
(f) Depreciation, depletion and amortisation expense 7709000
(f) Other Expenses
1 Other Expenses 195266000 195266000
Total other expenses 195266000
Total expenses 2127514000
3 Total profit before exceptional items and tax -117829000
4 Exceptional items 0
5 Total profit before tax -117829000
6 Tax expense
7 Current tax -8046000
8 Deferred tax -30258000
9 Total tax expenses -38304000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations -79525000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period -79525000
17 Other comprehensive income net of taxes 5621000
18 Total Comprehensive Income for the period -73904000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 91511000
Face value of equity share capital 0
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -8.69
Diluted earnings (loss) per share from continuing operations 0
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -8.69
Diluted earnings (loss) per share from continuing and discontinued operations 0
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The unaudited financial results for the quarter ended June 30, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on August 13, 2025. The above results have been subjected to limited review by the statutory auditors of the Company. The review report of the statutory auditors is unmodified. n n 2. The figures for the quarter ended March 31, 2025 represents the difference between the audited figures in respect of full financial year and the published unaudited figures for the nine months December 31, 2024. n n 3. The Company operates only in one segment i.e. manufacture and sale of Calcined Petroleum Coke. n n 4. The Company does not have any subsidiary/associate/joint venture company (ies), as on June 30, 2025. Hence consolidated financial results are not required to be prepared. n n5. Following the dismissal of the Company’s writ petition by the Hon’ble High Court of Bombay at Goa on September 14, 2023, the stay on the applicability of Goa Green Cess was removed. Subsequently, on September 22, 2023, the Company had received Show Cause Notices for unpaid cess covering the period from FY 2014–15 to FY 2022–23. n nIn response, the Company had filed a Special Leave Petition before the Hon’ble Supreme Court on November 11, 2023, challenging the constitutional validity of the said levy and based on Hon’ble Supreme Court’s direction the Company deposited 50% of demand amount under protest and remaining 50% of the demand amount was stayed. Accordingly, the Company has deposited cess amounting to Rs. 349 lakhs under protest from FY 2014–15 to FY 2024-25 being 50% of total demand raised (out of which Rs. 31 lakhs pertaining to FY 2024-25 paid during the current quarter). The Company is also voluntarily filing monthly returns and depositing 50% of self-assessed Cess under protest to be in compliance of Hon’ble Supreme Court’s directives and does not expect any material impact of this matter on the financial results. n n 6. On March 19, 2025, the Company had received an assessment order under Section 143(3) of the Income-tax Act, 1961 for Assessment Year 2023-24 under the faceless assessment scheme, raising a demand of INR 7,371 lakhs on account of disallowances under Sections 68 and 37 of the Act. The Company had filed a Writ Petition before the Hon’ble High Court of Bombay at Goa on the grounds of violation of principles of natural justice, as no opportunity of being heard was provided. The Hon’ble High Court of Bombay at Goa vide its order dated July 14, 2025 quashed and set aside both the assessment order and the corresponding demand notice. The Court directed the Income Tax Department to serve a fresh notice upon the Company and thereafter to pass a fresh assessment order after taking into consideration the Company’s submissions.



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of the defined benefit plans -750000 -750000
2 Equity instruments through other comprehensive income 7236000 7236000
Total Amount of items that will not be reclassified to profit and loss 6486000
2 Income tax relating to items that will not be reclassified to profit or loss 865000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income 5621000